2001 (4) TMI 271

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.... the goods in the bills of entry was "Styrene Butadiene Copolymer Resin Kosyn Khs 68 From Korea". The said goods appeared to attract anti dumping duty in terms of Notification No. 73/2000, dated 22-5-2000. This approach made by the Customs authorities was disputed by the importer. They took the stand that anti dumping duty has been imposed only on Styrene Butadiene Rubber, known as SBR of grades 1500, 1700 and 1900. Since the goods imported was not Styrene Butadiene Rubber (SBR), it was contended that no anti dumping duty is leviable on the goods imported. Adjudicating authority, Deputy Commissioner of Customs, took the view that imported goods classifiable under sub-heading 3903.90 is subject to anti dumping duty as per Notification 73/200....

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....s dealt with in the following manner : "While submitting the evidence that SBR 1900 series is also being imported under Chapter 39, the authority observes that the item cleared under Chapter 39 is "Elastomer Resin KHS 68" and thus it is not under the nomenclature of "Synthetic Rubber". In view of this the authority does not find justification to cover item falling under sub-heading 3903.90 for the purpose of imposing anti dumping duty." After making this observation the designated authority proceeded to state that the Customs authorities are at liberty and expected to classify the goods correctly, if the goods offered for clearance are not classified correctly. On this aspect this Tribunal while passing Final Order Nos. 20 & 21/2000 o....

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.... under sub-heading 4002 or 3903, he proceeded to impose anti dumping duty. This process was undertaken by him after accepting the importers' contention that the goods imported are not synthetic rubber. On appeal, the appellate authority observed "In fact the product is a Styrene Butadiene Co-polymer i.e. Styrene Butadiene Rubber with high styrene having properties of elongation of 400%". On what basis the appellate authority came to the conclusion that Styrene Butadiene Co-polymer is Styrene Butadiene Rubber, is not clear from any material placed before us. Further, we are at a loss to understand how the appellate authority concluded that the imported goods are Styrene Butadiene Rubber of 1900 series. Except ipse dixit of the officer, we do....